THAI MART Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and Sri Ashok Singh, learned counsel for the respondents.

(2.) On 18/11/2020, this Court passed following order:- 1. Heard Sri Ambarish Chatterjee holding brief of Sri Pranjal Shukla, learned counsel for the petitioner, Sri Ashok Singh, learned counsel for the respondent nos. 4,5 and 7 and Sri C.B. Tripathi, learned Special Counsel for respondent no.6. 2. None appears for respondent nos. 1, 2 and 3 although notice has been duly served upon the Additional Solicitor General of India, High Court, Allahabad.

(3.) In paragraph 5 of the writ petition, the petitioner has stated that he is primarily engaged in retail trade of cosmetics and readymade garments etc. and has GSTIN No.09ABIPG8976E1Z8, dtd. 26/6/2018. In paragraph 2, it is stated that the petitioner wanted to carry forward the tax credit pertaining to pre-GST period to the GST regime for which the Form TRAN - 1 for Rs.90,496.00 could not be filed due to technical glitch in the GSTN system. In paragraph 16 it is stated that the petitioner attempted to submit the revised TRAN-1 Form on 27/12/2017 but the GSTN system displayed the error message "some uploaded records are in progress; kindly submit once it is processed". In paragraphs 17, 18 and 19 it is stated that further several attempts were made till midnight of 27/12/2017 but the entire attempts resulted in a futile exercise.